Skip to main content

Gift Aid

Volume 453: debated on Monday 20 November 2006

To ask the Chancellor of the Exchequer (1) how much was reclaimed from the Inland Revenue through gift aid in (a) Scotland and (b) the UK in the most recent period for which figures are available; (101202)

(2) how much his Department estimated would be claimed from the Inland Revenue each year by charities through gift aid at the time of its inception.

HM Revenue and Customs (HMRC) do not separately identify Gift Aid claims by countries of the UK.

Amounts of tax repaid to charities in the UK on donations under Gift Aid are published on the HMRC website at:

Provisional figures for 2005-06 show total repayments to charities under Gift Aid of £728 million.

Gift Aid was introduced in October 1990. It was estimated at the time that the cost of the relief for individual donations would be less than £3 million.

However, the Gift Aid scheme has changed radically since its inception in 1990 and the scheme's scope has broadened hugely. The most significant changes occurred in 2000 when a £250 minimum limit on Gift Aid donations was abolished (allowing tax relief on any donation, large or small, regular or one-off) and donations under Deeds of Covenant were brought within the regime.